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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff is a company established on July 29, 2005 and engaged in automobile wholesale and retail business, automobile maintenance business, etc.
B. On October 28, 2013, the Plaintiff completed the registration of the transfer of ownership on the grounds of sale on August 29, 2013, with respect to the land B in Gangnam-gu Seoul and 422.3 square meters and C large 410.5 square meters (hereinafter collectively referred to as “instant land”).
(c)
On October 28, 2013, the Plaintiff deemed that the acquisition of the instant land constituted the establishment of a branch of a legal entity in a large city. The Plaintiff filed a return on acquisition tax, acquisition tax, special tax in agricultural and fishing villages (hereinafter “acquisition tax, etc.”) calculated by applying the tax rate of 19,67,590,90 won calculated by subtracting 4% of the standard tax rate under Article 11 subparag. 7(b) of the former Local Tax Act (amended by Act No. 12118, Dec. 26, 2013) from 12%, which is 30/100 of the standard tax rate under Article 11 subparag. 7(b) of the former Local Tax Act (4%) and the tax rate of 12%, which is 200/100 of the base rate for heavy taxation, acquisition tax, rural education tax, special tax in agricultural and fishing villages (hereinafter “acquisition tax, etc.”).
(d)
On October 1, 2014, the Plaintiff completed the new construction work of the building of the third and sixth underground floors (hereinafter “instant building”) on the instant land, and completed the registration of the preservation of ownership on the said building on December 1, 2014.
E. On November 17, 2014, the Plaintiff filed an acquisition tax, etc. on the instant building as follows. On the same day, the Plaintiff filed an additional return on acquisition tax, etc. on the part corresponding to the land annexed to the sixth floor of the instant building among the instant land as follows 3) and paid all the acquisition tax, etc. on November 28, 2014.
1) Article 13 of the former Local Tax Act (amended by Act No. 13636, Dec. 29, 2015; hereinafter the same) deeming that the acquisition of the building of this case constitutes a case where a branch office of a corporation is established in a large city (1 to 5 floors) or a corporation’s principal office (6 floors) and that it constitutes a standard for taxation of the entire building of this case at KRW 5,815,82,967.